Rowan Oil Co. v. Texas Employment Commission

ARCHER, Chief Justice.

Rowan Oil Company and Rowan Drilling Company, Inc., appellants, brought suit against the Texas Employment Commission and its members and the Attorney General of Texas, appellees, seeking to recover for the Rowan Oil Company the sum of $8,104.-35 and for the Rowan Drilling 'Company, Inc., the sum of $92,101.88, being monies paid to the Texas Employment Commission as unemployment compensation taxes for the calendar years 1948 (beginning with the last quarter in that year) through 1951. These amounts represent the difference between a rate of 2.7% and ½ of 1% on the taxable…